Colorado DOR Adopts Rule Mandating Electronic Filing of Oil, Gas Severance Tax

The Colorado Department of Revenue (DOR) adopted a rule requiring mandatory electronic filing of oil and gas severance tax withholding statements. The rule establishes a phased implementation schedule based on the number of withholding statements filed in the prior year. [Colo. Dep’t of Revenue, Reg. Section 39-21-119.5 - 9, 02/27/26 Colo. Reg.]